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TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 57
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....led under Article 226 of the Constitution of India has prayed for the following reliefs: "a. That this Honourable Court be pleased to issue a writ in the nature of mandamus or any other writ, order or direction under Article 226 of the Constitution of India allowing it to amend its form GSTR-1 for the period from April 2018 to March 2019 which involves Input Tax Credit of Rs. 25,11,084/-. b. For ad-interim relief in terms of prayer clause (a) above; c. For costs of this Petition d. For such and other relief as the nature and circumstances of the case any require." 3. Thus, the primary prayer of the petitioner is that the respondents need to permit the petitioner to amend its form GSTR-01 for financial ....
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....018-19. The petitioner has referred to the provisions of Section 37(3) and 38(5) to contend that the said provisions of the CGST Act cannot be an impediment for the petitioner to correct an inadvertent error and which would not cause any loss of revenue to the exchequer. It is also the petitioner's contention that the statute nowhere restrict other State in claiming the credit of the eligible IGST as ultimately the tax has been collected by the Central Government on intra-State supplies. 8. Mr. Poddar, learned counsel for the petitioner in supporting such contentions has drawn our attention to the decision of this Court in Star Engineers India Pvt. Ltd. Vs. Union of India Writ Petition No. 15368 of 2023 judgment dated 14th December 2023.....
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....hat the provisions of sub-section (3) of Section 37 read with Section 38 and sub-sections (9) and (10) of Section 39 need to be purposively interpreted. We cannot read subsection (3) of Section 37 to mean that the assessee would be prevented from placing the correct position and having accurate particulars in regard to all the details in the GST returns being filed by the assessee and that there would not be any scope for any bonafide, and inadvertent rectification / correction. This would pre-supposes that any inadvertent error which had occurred in filing of the returns, once is permitted to be rectified, any technicality not making a window for such rectification, ought not to defeat the provisions of sub-section (3) of Section 37 read w....
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....r of credit not being reflected in the GSTR-1, as the petitioner had mentioned GSTIN of third party instead of GSTIN of BAL. This is also accepted by the State Tax Officer in the impugned communication. 16. We also find that the petitioner's reliance on the decision as noted by us is quite apposite. In Sun Dye Chem Vs. Assistant Commissioner (supra), learned Single Judge of the Madras High Court considered a similar case wherein an error was committed by the petitioner in filing of details relating to credit. The error was to the effect that what should have figured in the CGST/SGST column was inadvertently reflected in the IGST column. It was not the case of the department that the error was deliberate and was intended to gain any....
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....f the provisions as made by us and the common thread running through the decisions as noted above, it would lead us to observe that the GST regime as contemplated under the GST Law unlike the prior regime, has evolved a scheme which is largely based on the electronic domain. 21. We may also observe that the situation like in the present case, was also the situation in the proceedings before the different High Courts as noted by us above, wherein the errors of the assessee were inadvertent and bonafide. There was not an iota of an illegal gain being derived by the assessees. In fact, the scheme of the GST laws itself would contemplate correct data to be available in each and every return of tax, being filed by the assessees. Any inc....